käibemaksuregistreering

Käibemaksuregistreering refers to the process of registering for value-added tax (VAT) in Estonia. This is a mandatory requirement for businesses that exceed a certain turnover threshold or engage in specific types of economic activities. The primary authority responsible for VAT registration is the Estonian Tax and Customs Board (Maksu- ja Tolliamet).

Businesses are generally required to register for VAT if their taxable turnover in a calendar year exceeds 40,000 euros. This threshold applies to the total value of goods and services sold that are subject to VAT. There are also specific situations where registration is mandatory regardless of turnover, such as when importing goods from other EU member states or when providing services to private individuals in other EU countries.

The registration process involves submitting an application form to the Tax and Customs Board. This application typically requires details about the business, its activities, and its projected turnover. Once registered, a business is assigned a VAT identification number, which must be used on all invoices and other relevant documents. Registered businesses are then obligated to charge VAT on their taxable supplies and to submit regular VAT returns to the Tax and Customs Board, detailing the VAT collected and paid. Failure to register when required or to comply with VAT obligations can result in penalties and fines.